Methods of Planning Expenditures of the Main Type of Activity of an Industrial Enterprise

As of today, the majority of industrial enterprises does not consider planning as a tool of optimisation of expenditures of the main type of activity, and this is very wrong. Since namely planning gives enterprise's management a possibility to deal with the search for the most effective directions of activity, selection of more stable customers and suppliers and search for directions of minimisation of expenditures of the main type of activity, since further functioning and development of enterprises depend on this basic criteria. The article develops methods of planning expenditures of the main type of activity, which includes: building up general indicators of risks in short-term and long-term activity, which allows identification of basic risks of short-term and long-term activity and calculation of their specific weight in general risks of an enterprise; identification of risk values by means of a combination of verbal risk values and its quantitative characteristics, gives a possibility to justify general risks in short-term and long-term activity; combination of risks of short-term and long-term activity by means of the use of a matrix approach, which allows building up a management matrix with consideration of risk from the point of view of operative, tactical and strategic planning. Thus, the built matrix allows identification of the method of planning at enterprises under conditions of a combination of risks of short-term and long-term activity for effective planning of an enterprise expenditures.